問題來源：
1. Introduction
|
Standard costing card - Product 123 |
$ |
|
Direct material (standard quantity × standard price) |
|
|
material X - 3kg at $4 per kg |
12 |
|
material Y - 9litres at $2 per litre |
18 |
|
Direct labour (standard time × standard rate) |
|
|
grade A - 6hrs at $1.5 per hr |
9 |
|
grade B - 8hrs at $2 per hr |
16 |
|
Standard direct cost |
55 |
|
Variable production overhead (14hrs × $0.5 per hr) |
7 |
|
Standard variable cost of production |
62 |
|
Fixed production overhead (14hrs × $4.5 per hr) |
63 |
|
Standard full production cost |
125 |
|
Administration and marketing overhead |
15 |
|
Standard cost of sales |
140 |
|
Standard profit |
20 |
|
Standard selling price |
160 |
A standard cost is a predetermined estimated unit cost, used for inventory valuation and control. It is most suited to mass production and repetitive assembly work.
A variance is the difference between a standard cost and the actual cost incurred. The same comparisons may be made for revenues. The purpose by which the total difference between standard and actual results is analysed is known as variance analysis.
When actual results are better than expected results, we have a favourable variance (F). If actual results are worse than expected results, we have an adverse variance (A).
Types of performance standard:
|
Ideal （理想標準成本） |
? Based on perfect operating conditions: no wastage, no spoilage, no inefficiencies, no idle time, no breakdowns. ? Unfavourable motivational impact because reported variances will always be adverse. |
|
Attainable （正常標準成本） |
? Some allowance is made for wastage and inefficiencies. ? Provide a useful psychological incentive but challenging target of efficiency. |
|
Current （現(xiàn)行標準成本） |
? Based on current working conditions (current wastage, current inefficiencies). ? They do not attempt to improve on current levels of efficiency. |
|
Basic （基本標準成本) |
? Kept unaltered over a long time, and may be out of date. ? Used to show changes. ? Least useful and least common type of standard. |
李老師
2023-11-20 13:30:45 2233人瀏覽
ROCE衡量的是企業(yè)的盈利能力，選項3說的是人員的激勵、動機，或者可以理解為積極性，這個和企業(yè)自身的盈利能力無關(guān)，無需考慮。選項4說的是業(yè)務(wù)的區(qū)域，顯然和盈利有關(guān)。
每個努力學習的小天使都會有收獲的，加油！相關(guān)答疑
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